Lightsey v. Commissioner’s Empirical Analysis
63 F.2d 254 · 1933
Citation profile
12 federal appellate · 2 district ·
How this case has been cited
Cited by 33 later decisions (1 by the Supreme Court) — most recently February 1988 · most notably Helvering v. Taylor (1935), Neely v. Commissioner (1985)
12 federal appellate · 2 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Wright v. Commissioner · Matern v. Commissioner · Merchants' Transfer & Storage Co. v. Burnet
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.